Home / 
Confessional statements u/s 133A require additional evidence for tax additions; unsupported admissions are insufficient.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Addition relying on the confessional statement in pursuance to survey u/s 133A - Merely on the basis of admission/confession, the assessee could not have been subjected to such additions unless and until, some corroborative evidence found in support of such admission.....